Office Memorandum No. 434/2024/CTD of the Commercial Taxes Department, Government of Maharashtra dated 12th December, 2024 on the clearance of goods by courier [C14-8GC]

No. 434/2024/CTD

GOVERNMENT OF MAHARASHTRA

Commercial Taxes Department, Government of Maharashtra

Mumbai, dated the 12th December, 2024

OFFICE MEMORANDUM

Subject: The clearance of goods by courier by courier agencies under the Maharashtra Value Added Tax Act, 2005, regarding.

1. The undersigned is directed to say that references have been received in the Commercial Taxes Department, Government of Maharashtra on the manner in which the clearance of goods by courier by courier agencies is to be regulated under the Maharashtra Value Added Tax Act, 2005.

2. The matter has been examined. Every courier agency carrying on the clearance of goods by courier shall make an application in Form GSTR-3B to the Commissioner within seven days, accompanied by a fee of five thousand rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the clearance of goods by courier is undertaken, and the Commissioner shall dispose of it within seven days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Commercial Taxes Department, Government of Maharashtra.

(Secretary to Government)